企业统计制度改革的误区及其思考

企业统计是企业统计人员收集、汇总企业生产经营过程中的有关数据和情报,进行整理之后提供给各级领导,使领导掌握企业的生产和经营的具体情况,作为下步的调度和决策依据.本文主要分析目前我国企业在统计制度改革过程中存在的一些误区,提出自己的建议.     

在企业生产经营中统计工作的作用分析

企业生产经营中的统计工作是通过收集统计数字,进行系统深入加工与分析讨论统计结果的过程。统计工作把各种统计信息数据,发挥统计的服务和监督功能,为企业生产经营实现统计服务的价值。从企业生产经营统计工作中分析企业全部及局部的生产经营情况,揭露出生产经营中的矛盾,找出方案措施,最终提高企业的经济效益。     

浅谈网络统计在炼钢企业中的应用

炼钢企业统计工作全部在网络环境下运行，实现炼钢企业整个生产经营过程统计网络化，全面实现利用计算机自动化程序，实现数据的自动采集，数据的自动导入，数据报表的自动生成，搭建炼钢企业数据化平台，为统计工作信息化奠定基础。     

统计职能在企业管理中的重要作用

统计是从数理方面认识世界的科学方法,它的研究对象是客观现象的标志与数量的关系。企业的统计工作是帮助企业的管理者准确地认识企业各种数量关系的基本手段,统计部门为企业领导提供数据、信息及常规性分析,为企业领导的科学决策、经营管理、控制与监督生产经营工作提供客观的依据。随着我国市场经济体制的逐步建立和国民经济的飞速发展,统计工作在企业经济决策和经营管理中的作用越来越突出。这就要求企业领导重视统计工作,更进一步发挥统计工作在企业经营管理中的重要作用。促进企业经济效益提高。     

如何做好供水企业的统计工作

统计是认识客观世界的有力武器,它通过对客观事物现象数量方面的搜集、整理和分析研究,来认识和反映事物的本质特征,揭示事物发展变化的规律性,因而成为科学研究和各种管理工作中不可缺少的重要工具,迄今已广泛应用在发展生产、科学管理和各个行业、领域。作为国民经济基础行业的供水企业,同样需要统计来加强供水生产经营管理,通过统计技术在供水企业管理中的应用,来反映、发现和解决在生产经营过程中出现的情况和问题,为领导决策和生产经营管理提供依据。     

做好统计工作 助力企业发展

统计工作对企业来说也是一项非常重要的基础性工作,统计数据反映了一个企业的生产、经营的总体情况。为企业领导进行科学决策和管理提供准确、全面、及时的统计数据,是统计工作的中心任务。准确及时是统计工作的生命,实事求是是统计工作的核心。只有确保统计数据的质量,才能为领导提供有价值的基础信息,从而保证决策的正确,促进企业稳定、健康发展。     

浅谈如何提高企业基层统计工作

企业的统计工作,是指采用各种统计方法收集企业生产经营过程中数量方面的相关信息,然后对信息进行整理、汇总和分析,得出正确的统计结论,并做出科学预测来指导企业的生产经营活动.本文从企业基层统计工作中存在的问题谈起,针对加强统计意识,完善统计制度,注重基层统计工作等三方面的内容,简要讨论对企业基层统计工作的提高措施.     

浅议煤炭企业的生产统计

生产统计是企业综合统计的基础,主要任务是,收集整理企业生产经营过程中各部门的原始数据,根据有关规定编制统计报表。文章简述了煤炭企业生产统计的概念、统计范围及生产统计的指标体系,论述了煤炭企业发展对统计人员素质的要求。     

论企业统计综合控制功能

论企业统计综合控制功能黄绍宏，吴国萍，秦淑娟企业统计综合控制功能的发挥和实现，是与企业生产经营的事前管理、事中管理和事后管理三个阶段密切相关的。与此相适应，企业统计控制也包括对企业生产经营管理的事前统计控制，事中统计控制和事后统计控制三个控制阶段。对...     

加强企业统计工作 提高企业管理水平

强化企业统计，无论是对企业的经营，还是对政府的宏观调控同样具有重要意义。 一、当前企业统计工作中存在的问题 我国的国有企业特别是国有大中型企业，自50年代起，逐步建立了一套较为完整正规的统计制度和指标体系，但近年来，我们存调查研究和统计执法检查工作中发现，企业统计基础工作明显减弱。一是统计工作得不到企业领导重视，认为统计只不过是数据的加加减减或汇总，     

A tax discrepancy coefficient resulting from tax evasion or tax expenditures

Tax evasion and tax expenditures introduce discrepancies between taxpayers. In this paper, a tax discrepancy coefficient has been worked out in order to establish, given a constant tax yield, what bigger or smaller amounts taxpayers would have to pay if tax evasion or tax expenditures were completely eliminated. After the definition of the coefficients these are calculated for individual income tax returns in Belgium. Similar coefficients can be established for other types of taxation, such as inheritance tax, corporate income tax or even sales tax (e.g. V.A.T.).     

Value-added tax and the theory of tax incidence

A value-added tax is examined in a general-equilibrium model of tax-incidence incorporating primary factors and intermediate goods. Production coefficients are variable and demand is elastic. The principal result is that under assumptions of fixed coefficients and inelastic demand which have been commonly employed in the literature, VAT as well as the corporation income tax will be neutral. In the more general setting of this paper, only VAT, applied to every industry at equal rates, will not affect relative factor and commodity prices. Incidence and other economic effects of a partial VAT are also discussed.     

Measuring tax efficiency: A tax optimality index

This paper introduces an index of tax optimality that measures the distance of some current tax structure from the optimal tax structure in the presence of public goods. This index is defined on the [0, 1] interval and measures the proportion of the optimal tax rates that will achieve the same welfare outcome as some arbitrarily given initial tax structure. We call this number the Tax Optimality Index. We also show how the basic methodology can be altered to derive a revenue equivalent uniform tax, which measures the tax burden implied by the public sector. A numerical example is used to illustrate the method developed, and extensions of the analysis to handle models with multiple households and nonlinear taxation structures are undertaken.     

Experimental evidence on tax salience and tax incidence

Although a basic theoretical principle in public economics assumes that individuals optimize fully with respect to the introduction of a tax, a growing body of research is proving that several heuristics are in place when people take decisions. We re‐examine the well known liability side equivalence principle in the light of the concept of salience. While these two topics have been extensively investigated in isolation, this paper innovates on the previous literature in that it focuses on their joint effects. Is tax incidence dependent on whether the subjects face a salient rather than a nonsalient tax? Does the salience of a tax exert a different effect depending on who is legally committed to bear the tax burden? We address these questions through a laboratory experiment in which one unit of a fictitious good is being traded through a double‐auction market institution. Based on a panel data analysis, our contribution shows that point of collection matters and determines the economic incidence of tax. Additionally, we find that the joint effect of salience and statutory incidence does not alter the informative efficiency, but has a positive effect on buyers’ allocational efficiency when the tax is levied on sellers.     

Consumption tax revenue and personal income tax: analytical elasticities under non-standard tax structures

This article models the elasticity of consumption taxation faced with changes in disposable income. Its calculation makes clear the importance of the design of the personal income tax and of the changes caused to the consumption of taxpayers. The modelling is performed for both individual taxpayers and the population as a whole.     

The effect of tax enforcement on tax morale

In this paper we argue that tax enforcement is an additional contextual factor affecting tax morale, one of the most important determinants of tax compliance. By using a unique dataset that merges a representative sample of Italian households with administrative data on tax enforcement, we first find that tax morale is positively correlated with tax enforcement. Second, to deal with possible endogeneity of tax enforcement, we show that results are confirmed in an IV specification using the change in the tax gap at the provincial level as an instrument for tax enforcement. Finally, we provide evidence that the impact of tax enforcement and social environment is stronger at low quantiles of tax morale. Our results show that besides that of lowering the expected value of tax evasion, tax enforcement has an additional and indirect effect on tax compliance through its effect on tax morale.     

The excise tax effects of the property tax

This paper constructs a theory of how differences across regions in property tax rates affect product prices and factor prices. For a model where labor and capital are perfectly mobile between regions, it is shown that consumers residing in different regions face the same nontraded good prices, even when property tax rates differ across regions.     

Equalizing tax bases or tax revenues under tax competition? The role of formula apportionment

This paper contributes to the literature on fiscal equalization and corporate tax competition. The innovation is that we explicitly model multinational enterprises and a corporate tax system that is designed according to formula apportionment. Two main results are obtained. First, in contrast to previous studies we identify cases where tax revenue equalization is better in mitigating detrimental tax competition than tax base equalization. Second, tax base equalization nevertheless has the advantage that it may render tax rates efficient, depending on the shape of the apportionment formula. A pure payroll formula does not ensure efficiency, but a back‐of‐the‐envelope calibration of our model to Canadian provinces suggests that a pure sales formula may be optimal.